Özet:

The external audit is being performed with a risk-based approach in accordance with International Standards on Auditing. Within this framework, inherent risks that may cause material misstatement in the financial statements are determined, related controls developed by the entity are identified, and the risk of material misstatement is evaluated by testing these controls. The scope and content of the further audit procedures are planned based on this risk assessment. In an internal audit work performed in accordance with International Standards for the Professional Practice of Internal Auditing, risks and related controls in business processes are identified and evaluated, suggested solutions for current and potential risks are developed and an audit plan is prepared based on this risk assessment. Although they work with different perspectives, both use a risk-based approach and perform similar work, especially in reviewing business processes, identifying and testing risks and related controls. Therefore, cooperation between the independent auditor and the internal auditor will increase efficiency and prevent waste of resources. This study, through a survey with audit companies, tried to assess the level of this cooperation in Turkey and identify at what stage and to what extent external auditors use internal auditors’ work.

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